Opinion
9927-21S
12-30-2021
Constance E. Parrott & David W. Parrott Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
ADAM B. LANDY SPECIAL TRIAL JUDGE
This case is calendared for trial at the April 11, 2022, Detroit, Michigan trial session of the Court.
A petition commencing this case was filed on March 22, 2021. Petitioners seek review of the notice of deficiency (notice) dated November 9, 2020, and issued to them for 2018. Attached to the petition is a copy of that notice, which states the last day for filing a timely Tax Court petition as to that notice would expire on February 8, 2021. The petition arrived at the Court in an envelope with a postmark of March 8, 2021.
An examination of the petition and the notice suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2018. See I.R.C. secs. 6213(a), 7502; see also Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before January 24, 2022, respondent shall file a response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice for 2018 upon which this case is based to petitioners at their last known address by certified mail on or before November 9, 2020. It is further
ORDERED that, on or before January 24, 2022, petitioners and respondent each shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. Petitioners shall attach to their response to this order copies of all documents which they rely upon to establish their Tax Court petition in this case was timely filed.
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